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Effect of integrated reporting quality disclosure on cost of equity capital in developed markets: Exploring the moderating role of corporate governance quality
This study examines the relationship between integrated reporting quality (IRQ) disclosures, corporate governance quality (CGQ), and the implied cost of equity capital (ICC) in developed markets, focusing on Australia and New Zealand. The increasing adoption of integrated reporting and its potential implications for firms’ ICC motivates this research. Moreover, the study highlights the role of IRQ in mitigating information asymmetry between firms and investors, emphasizing the need for high-quality disclosures. Using a quantitative approach with panel data analysis, the research analyzes a sample of the top 174 companies by Standard and Poor’s market capitalization in Australia and New Zealand from 2018 to 2022, encompassing 870 observations post-IRQ implementation. Statistical methods, including fixed-effects, IV2SLS, two-step system-GMM, pooled OLS, and medium quantile regression, were applied to ensure robust findings. The results reveal a significant negative relationship between IRQ disclosure and ICC, with CGQ playing a moderating role in strengthening this association. Consistent with agency theory, the findings suggest that to reduce information asymmetry, firms issue more information which allows to reduce the cost of capital. Therefore, a more comprehensive firms’ reporting, including information about their strategy and risks, increases investors’ confidence, hence it may reduce the cost of capital. This study provides valuable insights for regulators and policymakers by emphasizing the importance of integrated reporting frameworks and robust corporate governance practices to promote transparency, reduce information asymmetry, and optimize capital allocation efficiency in developed markets.
Magnitude and determinant factors of traditional uvulectomy practices among children under the age of five in Lemo District, Central Ethiopia
Comparing efficiency of literature-based estimation of general biomass using Length-Weight Relationships (LWRs) between freshwater and seawater fishes
Fish biomass estimation is crucial for understanding aquatic ecosystem dynamics and managing fisheries resources effectively. This study evaluated the applicability of estimating fish biomass in Korean aquatic ecosystems using literature-derived General Total Length (GTL) and length–weight relationships (LWRs). We compared the estimated biomasses with measured field biomasses from literatures for freshwater and seawater fish species. Data on individual biomass, habitat, and length-weight coefficients were collected from the literature and databases for 245 fish species. Biomass was estimated using the GTL and representative LWR coefficients and then they were compared to the measured field biomasses from literature. The results showed that this estimation method was applicable only to freshwater species (R² = 0.7133), whereas the estimates for seawater species showed a poor correlation (negative R² values). The removal of outliers (Q > 6) improved the estimation accuracy for the freshwater species. This study demonstrates that literature-based biomass estimation using GTL and LWRs is appropriate for freshwater fish in Korea, but not for seawater species. These findings contribute to the generation of fundamental biomass data for ecosystem modeling and highlight the need for habitat-specific approaches for biomass estimation. Since habitat specific biomass data is deficient, future research should explore biomass estimation through species extrapolation to address data gaps in aquatic ecological studies.
Effects of occupational dust exposure on the health status of workers in China
Further exploration of the principles and mechanisms of brainwashing
Exploring traumatic childbirth: Associations between obstetric violence indicators and perinatal posttraumatic stress
Objective The childbirth experience can be traumatic for women, with negative repercussions on their mental health, mother-child bonding, and subsequent infant development. The aim of this study is to analyze the negative birth experience, through indicators of obstetric violence (OV), as a risk factor for the development of Perinatal Posttraumatic Stress (P-PTS) in early postpartum. Additionally, we seek to explore the buffering impact of other variables on the development of P-PTS symptomatology. Methods A total of 236 postpartum women were surveyed online, between the fourth and sixth week postpartum, assessing thirteen indicators of OV using the Questionnaire on Birth Conditions. We also utilized the Post-traumatic Stress Symptom Checklist and Multidimensional Scale of Perceived Social Support, alongside collecting sociodemographic, pregnancy and delivery conditions. Mean differences, correlations, and regression analyses were performed. Results Women exposed to OV have a higher risk of developing P-PTS symptoms. Increased risk was noted in those exposed to staff’s ironic comments, undergoing medical procedures without prior information, or those who were made to feel guilty for childbirth outcomes. Moreover, early postpartum skin-to-skin contact and perceived social support from friends and family served as protective factors against P-PTSS development. Conclusions Postpartum traumatization may not solely stem from threats to physical integrity or survival but also from experiences of inferiority, inadequacy, loss of dignity, or dehumanizing treatment. These findings underline the necessity for healthcare professionals to enhance the quality of care during childbirth, to maximize immediate skin-to-skin contact, and been aware and actively seeking social support for women.
Anti-amyloidogenic properties of 5‑caffeoylquinic acid-capped selenium nanoparticles
Reply to Liu et al.: Visualization of cerebral perivascular spaces following administration of intrathecal contrast
Prevalence and determinants of e-cigarette use among vocational college students: A cross-sectional study
Introduction E-cigarette use is rising globally, particularly among young adults, posing increasing health risks. This study examined the prevalence and factors associated with e-cigarette use among diploma students in a Malaysian vocational college. Methodology A cross-sectional study was conducted among 700 students using probability proportionate to size sampling and a validated online questionnaire. Logistic regression identified factors associated with e-cigarette use, with p < 0.05 considered statistically significant. Results The response rate was 87.7%, with an e-cigarette use prevalence of 29.0%. Significant factors included male gender (aOR = 5.2, 95% CI: 2.7–10.1), Sabah and Sarawak Bumiputera ethnicity(aOR = 83.1, 95% CI: 2.2–3146.3), perceived e-cigarette aids in quit smoking (aOR = 1.6, 95% CI: 1.2–2.1), perceived e-cigarette does not contain the toxic chemicals found in conventional cigarette (aOR = 1.4, 95% CI: 1.0–2.0), having close friends who use conventional cigarette (aOR = 2.1, 95% CI: 1.0–4.1) or e-cigarette (aOR = 8.0, 95% CI: 2.3–28.1), television exposure (aOR = 2.1, 95% CI: 1.0–4.2), positive attitude towards e-cigarette (aOR = 1.2, 95% CI: 1.1–1.2), and higher willingness (aOR = 1.2, 95% CI: 1.0–1.3) and intention (aOR = 1.4, 95% CI: 1.2–1.5) to use. Conclusion E-cigarette use among students was influenced by gender, ethnicity, risk perceptions, peer influence, and media exposure. Targeted interventions addressing these factors are essential for reducing e-cigarette use in this population.
A novel EEG artifact removal algorithm based on an advanced attention mechanism
Biomechanical and physiological effects of an upper-body exoskeleton during simulated load-carrying on an inclined surface
Objective This study assessed the effects of a passive upper-body exoskeleton (CarrySuit®) on heart rate, muscle activity, and kinematics while carrying 12 kg box on a 12° inclined treadmill. Background Various passive exoskeletons designed for commercial use have emerged on the market, aiming to support lifting and carrying tasks. However, their effects on biomechanical metrics while walking on inclined surfaces are not yet conclusive. Method Thirty participants carried a 12 kg box with and without the exoskeleton while walking on a treadmill with a 12° incline. Whole-body kinematics, heart rate, and muscle activity in the low back, legs, and arms were evaluated in each condition. Results The exoskeleton significantly (p < .05) reduced peak erector spinae, biceps brachii activity, and heart rate across sexes, with medium to large effect sizes (ηp2 > 0.1). A decrease in mean erector spinae activity was observed in males only. However, for all, the exoskeleton increased vastus lateralis activity while reducing gastrocnemius activity, with medium effect sizes (ηp2 = 0.1). Kinematically, it led to increased dorsiflexion and knee flexion, with sex-specific adaptations such as reduced pelvic tilt in males and greater thorax tilt in females, with small to medium effect sizes. It also promoted a more neutral neck posture and altered hip asymmetry patterns. Conclusion These findings suggest that the CarrySuit® effectively alters heart rate, muscle activity and joint movements during inclined load-carrying tasks, with more benefits shown for males than females. This research contributes to the scientific understanding of commercial exoskeleton technology’s efficacy in carrying tasks.
The green potential of the digital economy in balancing economic growth and carbon emissions
Dynamic Tripartite Governance in data security: An evolutionary game model with cross-level government supervision
As digital governance transitions to a decentralized architecture, data security has become a key driver of institutional modernization. This study constructs a three-party evolutionary game framework, integrating the grassroots government (GRG), local government (LG), and third-party regulator (TPR), and empirically calibrates the parameters using financial records from municipal data projects. Using replicator dynamics and Lyapunov stability analysis, we identify three key mechanisms in cross-level governance: 1. While reward systems enhance GRG compliance, excessive rewards, due to resource misallocation, weaken LG’s regulatory rigor. 2. When the overall penalties systematically exceed opportunistic gains, rent-seeking behavior is effectively suppressed, reducing the incentives for collusion between GRG and TPR. 3. Increasing the rent-seeking costs of TPR and enhancing social accountability benefits promote GRG’s sustained commitment to data security supervision. Simulations conducted in MATLAB illustrate the nonlinear interactions between governance parameters and reveal that dynamic reward and punishment mechanisms can accelerate convergence towards a stable regulatory equilibrium. This study proposes optimizing China’s grassroots data governance framework through dynamically adjusted reward and penalty mechanisms and increased rent-seeking costs, providing practical guidance for enhancing regulatory effectiveness. Index Terms data security governance, evolutionary game theory, incentive mechanisms, grassroots regulation, rent-seeking.
Robust optimization for smart demand side management in microgrids using robotic process automation and grey wolf optimization
Effects of sake lees intake on fecal uremic toxins, plasma D-alanine, constipation, and gut microbiome in healthy adults: A single-arm clinical trial
Background Sake lees consumption has the potential to reduce uremic toxins by influencing the gut microbiome. To lay the groundwork for a clinical trial targeting chronic kidney disease (CKD) patients, we conducted a pilot study to explore the relationship between sake lees intake and changes in fecal uremic toxin levels among individuals with constipation. D-alanine, a renoprotective component of sake lees, was also evaluated. Methods This single-arm, before and after study lacked a control group. Participants met the diagnostic criteria for chronic constipation. They consumed 25 or 50 g of sake lees daily for 6 weeks. The primary endpoint was the change in fecal indole levels from baseline. Secondary endpoints included changes in plasma D-alanine, Constipation Scoring System (CSS) scores, and the composition of the fecal microbiome. Results Eight participants, with a mean age of 46 years, completed the study. Percentage changes in fecal indole levels were +42%, + 52%, and −6% at weeks 2, 4, and 6, respectively. Plasma D-alanine levels showed percentage changes of +39%, + 24%, and +38% at the same time points. CSS scores improved from 9.2 to 6.8 by week 2 and remained stable after week 4. The proportion of the phylum Firmicutes in the gut microbiome increased slightly from 53% at baseline to 57% by week 6. Conclusion Sake lees intake may reduce fecal uremic toxins, elevate plasma D-alanine levels, alleviate constipation, and modify the gut microbiome. However, future studies are needed to confirm these effects in patients with CKD.
Mathematical analysis of modified blood glucose insulin model through fractal fractional operators
Device-based measurement of physical activity and sedentary behaviour after critical illness: A scoping review
Introduction Measuring and promoting physical activity could support rehabilitation and recovery after critical illness. In recent years, there has been an emergence of the use of devices to measure both physical activity and sedentary behaviour in this population. Understanding device selection and processes for data analysis could be helpful for future research and practice when used with this population. Aims The aim of this review was to explore the current use of device-based physical activity instruments to measure physical activity and sedentary behaviour during and following critical illness. Methods A scoping review was conducted which followed the Arksey and O’Malley (2005) framework. A comprehensive search of four electronic databases (Medline, ProQuest, Scopus and CINAHL) was conducted using pre-agreed search terms. Screening and data extraction was conducted by two independent reviewers. Data were analysed descriptively by summarising and describing results that linked to the review questions. Results Twenty-two studies were included; the majority were observational (n=12), with one randomised control trial. Studies covered the continuum from intensive care admission to 18 months post-hospital discharge. A total of 11 devices were used to assess physical activity and sedentary behaviour, and many different processing decisions were used for data analysis. Physical activity levels were low in the intensive care unit and remained low following discharge from intensive care. Conclusion The use of device-based measurement of physical activity and sedentary behaviour after critical illness is an emerging research area. While several devices are available, this review highlights the need for agreed and standardised protocol(s) to guide the processing and analysis of data. Investment is also needed to support the recovery of physical activity and the reduction of excessive sedentary behaviour following discharge from the hospital.
Quantitative analysis of pathological findings identified clinical heterogeneity in nonspecific interstitial pneumonia with organising pneumonia overlap
Abstract The pathological classification of nonspecific interstitial pneumonia (NSIP) with organizing pneumonia (OP) overlap (NSIP/OP overlap) remains complex due to overlapping pathological features, and its heterogeneity is not well understood. We retrospectively analysed adult patients with interstitial lung disease (ILD) diagnosed with NSIP/OP overlap via surgical lung biopsy. Patients were pathologically subclustered using an unbiased clustering method, and clinical, radiological, and prognostic differences were examined. Among 38 patients, two pathological clusters were identified: Cluster 1, characterized by fibrotic changes with mild inflammation, and Cluster 2, exhibiting intense inflammation with fibrosis. While both clusters initially responded well to treatment, Cluster 2 demonstrated progressive ILD deterioration and a higher frequency of pulmonary fibrosis. Cluster 2 was also associated with hypoxia, reduced pulmonary function, elevated erythrocyte sedimentation rate, and greater consolidation on chest computed tomography. Based on these findings, we have identified NSIP/OP overlap is a heterogeneous and progressive disease and pathological findings at diagnosis significantly influence both initial ILD severity and long-term prognosis. Our findings highlight the need for tailored long-term management strategies based on early histopathological evaluation.
Changes in the relationship between attachment and emotion recognition from adolescence to adulthood
The present study investigated the relationship between attachment and emotion recognition in adolescents and adults. While previous research has found an association between these constructs in young children, as of yet, only a handful of studies have extended the investigation to later periods of life, either focusing on adults or adolescents. To capture the developmental changes that may take place during the transition from childhood to adulthood, we present findings with the same methodology on a group of adults and adolescents between the ages of 14 and 18. Participants completed the Reading the Mind in the Eyes test and filled out a self-report questionnaire on attachment style. Results suggest that attachment avoidance is associated with poorer emotion recognition capacities in adolescents, specifically in the case of positive emotions, while anxiety may have a positive, although weaker effect on mindreading. These associations are attenuated significantly by adulthood. Results are discussed in terms of information processing biases associated with attachment anxiety and avoidance.